Life Stem Genetics (LIFS) 10-K 29 Oct 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Jul. 31, 2013	Oct. 28, 2013
Document and Entity Information:
Entity Registrant Name	Life Stem Genetics Inc.
Document Type	10-K
Document Period End Date	31-Jul-13
Amendment Flag	FALSE
Entity Central Index Key	1556377
Current Fiscal Year End Date	-24
Entity Common Stock, Shares Outstanding		44,537,500
Entity Public Float	$0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Jul. 31, 2013	Jul. 31, 2012
Current assets:
Cash	$105	$7,775
Total current assets	105	7,775
Fixed assets, net	283	0
Total Assets	388	7,775
Current liabilities:
Loan from director	21,925	4,100
Total current liabilities	21,925	4,100
Total liabilities	21,925	4,100
Stockholders' equity (deficit):
Common stock, $0.001 par value, 250,000,000 shares authorized, 69,615,000 and 52,000,000 shares issued and outstanding as of July 31, 2013 and 2012, respectively	69,615	52,000
Additional paid-in capital	-52,065	-48,000
Deficit accumulated during the development stage	-39,087	-325
Total stockholders' equity (deficit)	-21,537	3,675
Total liabilities and stockholders' equity (deficit)	$388	$7,775

Balance_Sheets_Parentheticals

Balance Sheets Parentheticals (USD $)	Jul. 31, 2013	Jul. 31, 2012
Parentheticals
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares Issued	69,615,000	52,000,000
Common Stock, Shares Outstanding	69,615,000	52,000,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	1 Months Ended	12 Months Ended	13 Months Ended
	Jul. 31, 2012	Jul. 31, 2013	Jul. 31, 2013
REVENUE:
Revenue	$0	$0	$0
Operating expenses:
Depreciation	0	67	67
Professional fees	0	35,264	35,264
General and administrative	325	3,431	3,756
Total operating expenses	325	38,762	39,087
Loss before provision for income taxes	-325	-38,762	-39,087
Provision for income taxes	0	0	0
Net (loss)	($325)	($38,762)	($39,087)
Weighted average number of common shares outstanding - basic and fully diluted	29,999,996	59,769,904
(Loss) per share - basic and fully diluted	$0	$0

STATEMENT_OF_STOCKHOLDERS_EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Common Shares (Shares)	Common Shares Amount	Additional paid-in capital	Retained Earnings	Total Stockholders' Equity (Deficit)
		USD ($)	USD ($)	USD ($)	USD ($)
Balance at Jul. 05, 2012	0	0	0	0	0
Shares issued for cash at $0.0001 per share	52,000,000	52,000	-48,000	0	4,000
Net (Loss)		$0	$0	($325)	($325)
Balance at Jul. 31, 2012	52,000,000	52,000	-48,000	-325	3,675
Shares issued for cash at $0.0008 per share	17,615,000	17,615	-4,065	0	13,550
Net (Loss)		$0	$0	($38,762)	($38,762)
Balance at Jul. 31, 2013	69,615,000	69,615	-52,065	-39,087	-21,537

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	1 Months Ended	12 Months Ended	13 Months Ended
	Jul. 31, 2012	Jul. 31, 2013	Jul. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	($325)	($38,762)	($39,087)
Adjustments to reconcile net (loss) to net cash used in operating activities:
Depreciation	0	67	67
Net cash (used) in operating activities	-325	-38,695	-39,020
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase fixed assets	0	-350	-350
Net cash (used) by investing activities	0	-350	-350
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from the loans from director	4,100	17,825	21,925
Proceeds from the sale of common stock	4,000	13,550	17,550
Net cash (used) by financing activities	8,100	31,375	39,475
NET CHANGE IN CASH	7,775	-7,670	105
CASH AT BEGINNING OF PERIOD	0	7,775	0
CASH AT END OF PERIOD	7,775	105	105
SUPPLEMENTAL INFORMATION:
Interest paid	0	0	0
Income taxes paid	$0	$0	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization
	Miami Days Corp. is a development stage company based in Serbia and registered in the State of Nevada on July 5, 2012.  On September 17, 2013, the Company changed its name to Life Stem Genetics, Inc.
	The Company has not commenced significant operations and, in accordance with ASC Topic 915, the Company is considered a development stage company.
	Nature of operations
	Miami Days Corp. was a fast food business.  The Company planned to sell Serbian fast food cuisine from a chain of fast food outlets and will be competing in the wider fast food market.  During August 30, 2013, there was a change of control and change in business direction.  The Company is establishing a series of Stem Cell therapy based clinics around the world.
	Cash and cash equivalents
	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximate fair value.
	Revenue recognition
	The Company recognizes revenue when consulting and placement services are rendered on the accrual basis of accounting in accordance with generally accepted accounting principles in ASC 605.  The Company does not recognize revenue until all four of the following criteria are met: (1) Persuasive evidence of an arrangement exists, (2) Services have been rendered, (3) The seller’s price to the buyer is fixed and (4) Collectability is reasonably assured.
	Advertising costs
	Advertising costs are anticipated to be expensed as incurred; however there were no advertising costs included in general and administrative expenses for the year ended July 31, 2013 and for the period from July 5, 2012 (Inception) to July 31, 2012.
	Fair value of financial instruments
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2013 and 2012. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
	Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.
	Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.
	Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	Earnings per share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
	Income taxes
	The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of July 31, 2013 and 2012, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company.
	The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months.
	The Company classifies tax-related penalties and net interest as income tax expense. As of July 31, 2013 and 2012, the Company has income tax payable totaling $0 and $0, respectively.
	Use of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
	Recent pronouncements
	The Company has evaluated all the recent accounting pronouncements issued through October 2013 and believes that none of them will have a material effect on the company’s financial statement.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2013
GOING CONCERN
GOING CONCERN	NOTE 2 – GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. During the period from July 5, 2012 (inception) to July 31, 2013, the Company did not generate any revenue and had a net loss of $39,087.
	The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

LOAN_FROM_DIRECTOR

LOAN FROM DIRECTOR	12 Months Ended
	Jul. 31, 2013
LOAN FROM DIRECTOR
LOAN FROM DIRECTOR	NOTE 3 – LOAN FROM DIRECTOR
	The Company had the following loan from director:
		31-Jul-13		31-Jul-12
	Notes payable with an officer, director and shareholder of the Company, due upon demand, 0% interest	$	21,925	$	4,100
	Total loan from director	$	21,925	$	4,100

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2013
INCOME TAXES
INCOME TAXES	NOTE 4 – INCOME TAXES
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial statement purposes and the amounts used for income tax purposes.  Significant components of our deferred tax liabilities and assets as of July 31, 2013 and 2012 are as follows:
		31-Jul-13			31-Jul-12
	Deferred tax assets:
	Net operating loss carryforwards	$	-		$	-
	Net operating income (loss)		(38,762	)		(325	)
			(38,762	)		(325	)
	Permanent differences:  Meals and entertainment		-			-
	Timing differences		-			-
	Taxable income (loss)		(38,762	)		(325	)
	Income tax rate		15	%		15	%
	Income tax expense	$	-		$	-
	Deferred tax asset/liability	$	5,814		$	49
	Less valuation allowance		(5,814	)		(49	)
	Net deferred tax asset/liability	$	-		$	-
	The Company has not filed federal income tax returns and is uncertain to the amount of the income tax liability for 2013 and 2012, if any.  The Company has recorded a provision for income taxes of $0 and $0, respectively which adjusts the estimated income tax payable to $0 and $0, respectively, as of July 31, 2013 and 2012.  The Company plans to use its net losses for 2013 and 2012 against the net income in the prior years.
	Reconciliations of the U.S. federal statutory rate to the actual tax rate follows for the year ended July 31, 2013 and period from July 5, 2012 (inception) to July 31, 2012 are as follows:
		31-Jul-13			31-Jul-12
	U.S. federal statutory income tax rate		15	%		15	%
	State tax – net of federal benefit		0	%		0	%
	Effective tax rate		15	%		15	%

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Jul. 31, 2013
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	NOTE 5 – STOCKHOLDERS’ EQUITY
	The Company was initially authorized to issue 75,000,000 shares of its $0.001 par value common stock.  On September 17, 2013, the Company increased its authorized capital to 250,000,000 shares of $0.001 par value common stock.
	On September 17, 2013, the Company’s shareholders approved a forward stock split of 13 for 1.  All share and per share amounts have been retroactively restated.
	Common stock
	On July 16, 2012, the Company issued 52,000,000 shares of common stock to a director for cash proceeds of $4,000 at $0.0001 per share.
	In February 2013, the Company issued 17,615,000 shares of common stock for cash proceeds of $13,550 at $0.0008 per share.

WARRANTS_AND_OPTIONS

WARRANTS AND OPTIONS	12 Months Ended
	Jul. 31, 2013
WARRANTS AND OPTIONS
WARRANTS AND OPTIONS	NOTE 6 – WARRANTS AND OPTIONS
	As of July 31, 2013 and 2012, there were no warrants or options outstanding to acquire any additional shares of common stock.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2013
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS
	Office space and services are provided without charge by the officers and directors of the Company.  Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.
	On July 16, 2012, the Company issued 4,000,000 shares of common stock to a director for cash proceeds of $4,000 at $0.001 per share.
	As of July 31, 2013 and 2012, the Company had outstanding loans due to an individual who was an officer, director and shareholder of the Company totaling $21,925 and $4,100, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2013
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS
	The Company has evaluated subsequent events through the date the financial statements are issued and there are no material subsequent events to disclose, except as disclosed below.
	On August 30, 2013, the Company executed a Share Exchange Agreement between the Company, Life Stem Genetics, Inc., a South Dakota company, (“LSG South Dakota”), and the shareholders of LSG South Dakota, will acquire 100% ownership of the LSG South Dakota.  The closing occurred on September 20, 2013 and the Company issued 26,422,500 shares of common stock in exchange for 100% of LSG South Dakota.  Additionally, the former officer, director and shareholder of the Company agreed to cancel 52,000,000 shares of common stock.
	On October 31, 2013, the former officer, director and shareholder of the Company forgave the entire loan balance of $21,925.
	On September 25, 2013, the Company entered into a press agreement with Contrarian Press LLC, pursuant to which Contrarian Press LLC will establish a proprietary database of potential investors for the Company. Based on the resources necessary to commence the services, the Company has paid an initial amount of $300,000 to be applied to recurring database acquisitions costs expended by Contrarian Press LLC. Throughout the term of the agreement, continuation of activities by Contrarian Press LLC and replenishment of the budget by the Company will be as approved by mutual agreement. The agreement is for a term of 24 months and may be terminated in writing by either party upon five business days written notice to the other party.
	Effective October 21, 2013, the Company entered into a private placement agreement with one person. Pursuant to the agreement, the Company agreed to the issuance of 500,000 units at a price of $1.00 per unit. Each unit consists of one share of the Company’s common stock and one warrant. Each warrant is exercisable into one common share of the Company’s common stock at price of $1.00 per warrant share for a period of 12 months. The total proceeds received from this private placement were $500,000.

ACCOUNTING_POLICIES_Policies

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2013
ACCOUNTING POLICIES
Organization	Organization
	Miami Days Corp. is a development stage company based in Serbia and registered in the State of Nevada on July 5, 2012.  On September 17, 2013, the Company changed its name to Life Stem Genetics, Inc.
	The Company has not commenced significant operations and, in accordance with ASC Topic 915, the Company is considered a development stage company.
Nature of operations Policy	Nature of operations
	Miami Days Corp. was a fast food business.  The Company planned to sell Serbian fast food cuisine from a chain of fast food outlets and will be competing in the wider fast food market.  During August 30, 2013, there was a change of control and change in business direction.  The Company is establishing a series of Stem Cell therapy based clinics around the world.
Cash and Cash Equivalents, Policy	Cash and cash equivalents
	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximate fair value.
Revenue recognition	Revenue recognition
	The Company recognizes revenue when consulting and placement services are rendered on the accrual basis of accounting in accordance with generally accepted accounting principles in ASC 605.  The Company does not recognize revenue until all four of the following criteria are met: (1) Persuasive evidence of an arrangement exists, (2) Services have been rendered, (3) The seller’s price to the buyer is fixed and (4) Collectability is reasonably assured.
Advertising costs	Advertising costs
	Advertising costs are anticipated to be expensed as incurred; however there were no advertising costs included in general and administrative expenses for the year ended July 31, 2013 and for the period from July 5, 2012 (Inception) to July 31, 2012.
Fair value of financial instruments	Fair value of financial instruments
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2013 and 2012. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
	Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.
	Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.
	Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
Stock-based compensation Policy	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
Earnings per share Policy	Earnings per share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
Income taxes Policy	Income taxes
	The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of July 31, 2013 and 2012, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company.
	The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months.
	The Company classifies tax-related penalties and net interest as income tax expense. As of July 31, 2013 and 2012, the Company has income tax payable totaling $0 and $0, respectively.
Use of Estimates	Use of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Recent pronouncements	Recent pronouncements
	The Company has evaluated all the recent accounting pronouncements issued through October 2013 and believes that none of them will have a material effect on the company’s financial statement.

LOAN_FROM_DIRECTOR_Tables

LOAN FROM DIRECTOR (Tables)	12 Months Ended
	Jul. 31, 2013
LOAN FROM DIRECTOR TABLE
LOAN FROM DIRECTOR TABLE	The Company had the following loan from director:
		31-Jul-13		31-Jul-12
	Notes payable with an officer, director and shareholder of the Company, due upon demand, 0% interest	$	21,925	$	4,100
	Total loan from director	$	21,925	$	4,100

Significant_Components_Of_Inco

Significant Components Of Income Taxes (Tables)	12 Months Ended
	Jul. 31, 2013
Significant Components Of Income Taxes
Significant components of Deferred Tax Assets and Liabilities	Significant components of our deferred tax liabilities and assets as of July 31, 2013 and 2012 are as follows:
		31-Jul-13			31-Jul-12
	Deferred tax assets:
	Net operating loss carryforwards	$	-		$	-
	Net operating income (loss)		(38,762	)		(325	)
			(38,762	)		(325	)
	Permanent differences:  Meals and entertainment		-			-
	Timing differences		-			-
	Taxable income (loss)		(38,762	)		(325	)
	Income tax rate		15	%		15	%
	Income tax expense	$	-		$	-
	Deferred tax asset/liability	$	5,814		$	49
	Less valuation allowance		(5,814	)		(49	)
	Net deferred tax asset/liability	$	-		$	-
Effective Income Tax Rate Reconciliation	Reconciliations of the U.S. federal statutory rate to the actual tax rate follows for the year ended July 31, 2013 and period from July 5, 2012 (inception) to July 31, 2012 are as follows:
		31-Jul-13			31-Jul-12
	U.S. federal statutory income tax rate		15	%		15	%
	State tax – net of federal benefit		0	%		0	%
	Effective tax rate		15	%		15	%

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	13 Months Ended
	Jul. 31, 2013
GOING CONCERN:
Incurred a net loss	$39,087

LOAN_FROM_DIRECTOR_AS_FOLLOWS_

LOAN FROM DIRECTOR AS FOLLOWS (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
LOAN FROM DIRECTOR AS FOLLOWS:
Notes payable with an officer, director and shareholder of the Company, due upon demand, 0% interest	$21,925	$4,100
Total loan from director	$21,925	$4,100

Components_of_deferred_tax_ass

Components of deferred tax assets and liabilities as follows (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Deferred tax assets:
Net operating loss carryforwards	$0	$0
Net operating income (loss)	-38,762	-325
Total Deferred tax assets	-38,762	-325
Permanent differences: Meals and entertainment	0	0
Timing differences	0	0
Taxable income (loss)	-38,762	-325
Income tax rate	15.00%	15.00%
Income tax expense	0	0
Deferred tax asset/liability	5,814	49
Less valuation allowance	-5,814	-49
Net deferred tax asset/liability	$0	$0

Reconciliation_of_the_effectiv

Reconciliation of the effective tax rate Percent as follows (Details)	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Reconciliation of the effective tax rate Percent as follows:
U.S. federal statutory income tax rate	15.00%	15.00%
State tax - net of federal benefit	0.00%	0.00%
Effective tax rate	15.00%	15.00%

CAPITAL_STOCK_TRANSACTIONS_Det

CAPITAL STOCK TRANSACTIONS (Details) (USD $)	Sep. 17, 2013	Jul. 31, 2013	Feb. 28, 2013	Jul. 16, 2012
CAPITAL STOCK TRANSACTIONS:
Authorized to issue		75,000,000
Par value common stock		$0.00
Increased authorized capital	250,000,000
Shares of commonstock par value	$0.00
Issued shares of common stock to a for cash proceeds			17,615,000	52,000,000
Issued shares of common stock to a director per share			$0.00	$0.00
Shares of common stock for cash proceeds value			$13,550	$4,000

RELATED_PARTY_TRANSACTIONS_AS_

RELATED PARTY TRANSACTIONS AS FOLLOWS (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 16, 2012
RELATED PARTY TRANSACTIONS AS FOLLOWS:
Issuedshares of common stock to a director			4,000,000
Issuedshares of common stock to a director for cash proceeds			$4,000
Shares of common stock to a director per share			$0.00
Outstanding loans due totaling	$21,925	$4,100

SUBSEQUENT_EVENTS_AS_FOLLOWS_D

SUBSEQUENT EVENTS AS FOLLOWS (Details) (USD $)	Oct. 31, 2013	Oct. 21, 2013	Sep. 25, 2013	Aug. 30, 2013
SUBSEQUENT EVENTS AS FOLLOWS:
Shareholders of LSG South Dakota, acquired ownership of the LSG South Dakota				100.00%
Issued shares of common stock in exchange				26,422,500
Former officer, director and shareholder agreed to cancel shares of common stock				52,000,000
Forgave the entire loan balance	$21,925
Paid an initial amount to be applied to recurring database acquisitions costs			300,000
Pursuant to the agreement agreed to issue		500,000
Pursuant to the agreement agreed to issue at a price per unit		$1
Total proceeds received from private placement		$500,000